On this page you’ll find the attachment you need to tell HMRC about EMI options granted to 30 or more employees on the same day, along with guidance notes to help you fill out the worksheet. You must notify grants of EMI options to HMRC electronically using the ERS online service within 92 days of the grant of options.
Get the right software
You’ll need software that can open Open Document Format (ODF) files, such as a recent version of Microsoft Excel or the free LibreOffice. Download the latest version of LibreOffice.